IGST export refund rectification extension allows one-time differential refund claims for scrolled shipping bills, including compensation cess. Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST export refund rectification extension allows one-time differential refund claims for scrolled shipping bills, including compensation cess.
Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.
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